N.Y. Estates, Powers & Trusts Law Section 7-1.1
When trust interests not to merge

§ 7-1.1 When trust interests not to merge A trust is not merged or invalid because a person, including but not limited to the creator of the trust, is or may become the sole trustee and the sole holder of the present beneficial interest therein, provided that one or more other persons hold a beneficial interest therein, whether such interest be vested or contingent, present or future, and whether created by express provision of the instrument or as a result of reversion to the creator’s estate.

Source: Section 7-1.1 — When trust interests not to merge, https://www.­nysenate.­gov/legislation/laws/EPT/7-1.­1 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 7-1.1. When trust interests not to merge's source at nysenate​.gov

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